3 (also spline curve) Mathematics A continuous curve constructed so as to pass through a given set of points and have a certain number of continuous derivatives. Example sentences. 1  The data was therefore fit nonparametrically to a smooth curve using the Dierckx algorithm for cubic spline curve fitting.
Definition of Unearned Revenue in Accounting. Unearned revenue is the same thing as deferred revenue. In accounting, unearned revenue is a liability. It is a liability because even though a company has received payment from the customer, the money is potentially refundable and thus not yet recognized as revenue.
Report Abuse. Unearned revenue is a balance sheet account which does not get closed with your closing entries. It will be adjusted from the unearned revenue to the revenue account as it is earned. So it will remain on your closing trial balance.Hope this helps.or example at the beginning of the period you have $1000 of unearned revenue. But then at the end of period the balance for the account of unearned revenue is $400, that means you have to adjust it by $600 :) So sum that all up, unearned rev is not closed, but adjusted. Source(s): Just Me Â· 9 years ago. Thumbs up.